What are the scenarios under which issues can be created in audit management? (Select four)

In audit management, issues can be created for several scenarios that indicate a problem or deficiency with the controls being tested. The scenario selected correctly highlights a situation where an indicator—often associated with a control’s performance—fails to meet the expected standards or does not pass. This failure suggests a potential risk or issue that warrants further investigation and documentation, thus generating an issue in audit management.

When an indicator fails, it serves as a trigger to ensure that any underlying problems are addressed, ensuring that the organization maintains compliance and manages its risks effectively. Such scenarios are crucial for providing a clear picture of the effectiveness of controls and for planning subsequent actions.

The other scenarios involve either an incomplete or ineffective closure of control tests or attestations. For instance, marking a control effectiveness as ineffective or noting that a control is not implemented are also scenarios that can lead to issue creation as they represent significant concerns about the control environment. While these options indicate problems, the selected option focuses more directly on instances where a failure occurs, which is critical for identifying and managing risks.